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Find out about late payment penalties and how to appeal if you're an employer.
Late commercial payments - interest and debt recovery costs you can charge businesses for late payments
You can claim interest and debt recovery costs if another business is late…
The interest you can charge if another business is late paying for goods…
You can also charge a business a fixed sum for the cost of recovering a…
If your payment is more than 15 days overdue, first and second late payment penalties apply. Find out how to avoid penalties and get help to pay in instalments.
The Low Pay Commission is an independent body that advises the government about the National Living Wage and the National Minimum Wage. LPC is an advisory non-departmental public body, sponsored by the Department for Business and Trade .
How to pay a PAYE late payment or filing penalty, including payment methods, reference numbers, bank account details and deadlines.
Information on measures introduced by the government to tackle late and unfair payment practices in both public and private sectors.
How to report details of your disguised remuneration loan scheme and account for your loan charge liability.
Regular payroll tasks - record employee pay, calculate deductions, give payslips, report to and pay HMRC, view the balance of what you owe HMRC.
From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.
Changes to penalties for Making Tax Digital for Income Tax volunteers, during the testing phase.
Search reports on business payment practices: when invoices are paid, payment terms and practices
Get help to make a Time to Pay arrangement if you are an individual or business who owes a debt to HMRC.
What you need to do when paying sick pay to an employee who’s pregnant, in legal custody, in a trade dispute, has overpaid or underpaid, or earns below the Lower Earnings Limit.
Lays-offs and short-time working - pay, rights, temporary lay-off, redundancy, taking on extra work, claiming Jobseeker's Allowance, short-time regulations and payments
Find information on how interest is charged on PAYE and Construction Industry Scheme (CIS) payments made late if you're an employer.
Find out about VAT payments deferred between 20 March and 30 June 2020.
How to pay the VAT due on your One Stop Shop VAT (OSS) Return and how long it takes for your payment to reach HMRC.
Information for employers about late or non-filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
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